SAMPLE COSTS TO PRODUCE STRAWBERRIEScoststudyfiles.ucdavis.edu/uploads/cs_public/18/3e/... · 2011...

ST-SC-11-2

UNIVERSITY OF CALIFORNIA COOPERATIVE EXTENSION

2011

SAMPLE COSTS TO PRODUCE

STRAWBERRIES

Machine Aided Harvest

SOUTH COAST REGION– Ventura County Oxnard Plain

Oleg Daugovish UC Cooperative Extension Farm Advisor, Ventura County Karen M. Klonsky UC Cooperative Extension Specialist, Department of Agricultural and

Resource Economics, UC Davis Richard L. De Moura Research Associate, Department of Agricultural and Resource Economics, UC Davis

2011 Strawberries Costs and Returns Study South Coast, Ventura County (Oxnard) UC Cooperative Extension 2

UNIVERSITY OF CALIFORNIA COOPERATIVE EXTENSION

SAMPLE COSTS TO PRODUCE STRAWBERRIES

South Coast – Ventura County, Oxnard Plain 2011

CONTENTS

INTRODUCTION ................................................................................................................................................. 2 ASSUMPTIONS .................................................................................................................................................... 3 Production Cultural Practices and Material Inputs .............................................................................................. 3 Cash Overhead ..................................................................................................................................................... 7 Non-Cash Overhead ............................................................................................................................................. 7 Labor, Equipment, and Interest ............................................................................................................................ 6 REFERENCES ...................................................................................................................................................... 9 Table 1. Cost Per Acre to Produce Strawberries ................................................................................................. 10 Table 2. Costs and Returns per Acre to Produce Strawberries ........................................................................... 12 Table 3. Monthly Cash Costs Per Acre to Produce Strawberries ....................................................................... 14 Table 4. Ranging Analysis .................................................................................................................................. 16 Table 5. Whole Farm Equipment, Investment and Business Overhead ............................................................. 17 Table 6. Hourly Equipment Costs ....................................................................................................................... 18 Table 7. Operations with Equipment .................................................................................................................. 19

Acknowledgements. Thank you to the California Strawberry Commission growers and staff, the Pest Control Advisers, fieldmen, and various suppliers who provided cultural and cost information. Special thanks to Andrew Wiemers for arranging grower meetings and providing transportation to the growers.

INTRODUCTION

The sample costs to produce winter season strawberries in the South Coast Region – Ventura County are presented in this study. The study is intended as a guide only, and can be used to make production decisions, determine potential returns, prepare budgets and evaluate production loans. The practices described are based on production procedures considered typical for this crop and area, and will not apply to every situation. Sample costs for labor, materials, equipment and custom services are based on current figures. A blank column, “Your Costs”, is provided to enter your actual costs on Tables 1 and 2.

The hypothetical farm operation, production practices, overhead, and calculations are described under

assumptions. For additional information or explanation of the calculations, call the Department of Agricultural and Resource Economics, University of California, Davis, (530) 752-3589 or the UC Cooperative Extension office in your county.

Current and archived Sample Cost of Production Studies for many commodities can be downloaded at http://coststudies.ucdavis.edu, requested through the Department of Agricultural and Resource Economics, UC Davis, (530) 752-6887 or obtained from the local county UC Cooperative Extension office.

The University of California is an affirmative action/equal opportunity employer The University of California and the United States Department of Agriculture cooperating.


ASSUMPTIONS

The following assumptions refer to tables 1 to 7 and pertain to sample costs to produce winter season strawberries in the South Coast Region – Ventura County, Oxnard Plain. The cultural practices described and materials used are considered typical for a well-managed strawberry field in the region. The costs, materials and practices will not apply to all situations every production year. Cultural practices for the production of strawberries vary by grower and region, which can result in significant cost differences. The use of trade names and cultural practices in this report does not constitute an endorsement or recommendation by the University of California nor is any criticism implied by omission of other similar products or cultural practices.

Farm. The farm consists of 70 contiguous acres – 65 rented acres and five acres owned by the grower.

Strawberries are planted on 60 acres, and roads and irrigation system are on five acres. The grower owned five acres includes a shop and homestead.

Cultural Practices and Material Inputs

Land Preparation and Bed-Up. Disking, plowing, subsoiling and land leveling are done by a custom

operator. The beds are listed, shaped, rolled, pre-plant fertilizer incorporated, irrigation lines buried and plastic mulch laid. The operations are done on the entire length of the field. After laying the mulch, roads are cut using a tracklayer tractor with blade to divide the field into smaller blocks, 280 to 400 feet long. Then irrigation lines are connected to the water source, lines tested for leaks, and the field is custom fumigated.

Plant Establishment. Several strawberry varieties are available for planting in the area, but no specific

variety is assumed in this study. Plants in the region are planted on beds with 64 to 68 inch spacing between bed centers. In this study, the grower plants on 64-inch beds at 4-rows per bed with a 14-inch plant spacing for a total of 29,495 plants per acre. Five percent of the plants will be replanted and are included in the plant population and planting costs. Planting holes are punched in the plastic mulch on the bed using a mechanical punch machine. Plants are delivered to the edge of the blocks where planting labor gathers the plants in a bucket or sack and places the strawberry plants in the punched holes.

Fertilization. A slow release fertilizer, 18-6-8, at 500 pounds per acre is drilled preplant in the bed using a fertilizer drill with bed shaper. Growers apply various fertilizers and amounts during the growing season through the drip system or as a foliar spray. Some fertilizers applied are CAN 17 (17-0-0-8Ca), which is used in this study, and CN9 for nitrogen and calcium, Thiocal for calcium and sulfur, 0-10-10 for phosphorous and potassium, 0-54-0 (phosphoric acid) also used in this study, an NPK fertilizer (16-20-0, 15-15-15, 20-10-15) and minor nutrient fertilizers, such as zinc and iron. Irrigation. The grower rents sprinkler pipe for the preplant and establishment sprinkler irrigations. Prior to listing, the field is sprinkler irrigated for 12 hours. Two men plus the tractor driver lay and pickup the pipe. A tape-layer machine is used to bury two drip-lines per bed. After the field is divided into blocks, lateral lines are laid out at the edge of the field, then connected to the drip lines and tested for leaks. The field is preirrigated using the drip system. Following planting, sprinkler pipe is laid out and the field is sprinkled daily as needed for about four weeks. Two irrigators manage the sprinkler and drip irrigation. From December through June, the field is drip irrigated as necessary--during the harvest portion of the season, every three to four days. Effective rainfall is not taken into account, therefore, a total of 28 acre-inches including the preplant irrigations are applied.


Water. The cost of the irrigation water is $16.78 per acre inch ($201.36 per acre-foot). The cost is a typical water cost paid by the growers and can be either district water charges and/or pumping costs. Water costs varied within the region, depending upon district water charges and/or assessments, pumping depth and horsepower.

Pest Management. The pesticides and rates mentioned in this cost study are listed in the UC IPM Pest Management Guidelines, Strawberries. For more information on other pesticides available, pest identification, monitoring, and management visit the UC IPM website at www.ipm.ucdavis.edu. Pesticide applications, timing, and materials vary according to pest pressure. The pesticide program shown in Table A represents a typical program for the region. Inputs cited in this report are based on programs used by PCAs in the area, but will vary by season. Written recommendations are required for many commercially applied pesticides and are made by licensed pest control advisers. For information and pesticide use permits, contact the local county Agricultural Commissioner's office. Adjuvants are recommended for many pesticides for effective control and are an added cost. The adjuvants in this study are not included as a cost in the applications. Pesticide costs may vary by location and grower volume. Pesticide costs in this study are taken from a single dealer and shown as full retail.

Fumigation. Arthropods, soilborne fungi/disease causing organisms, nematodes, and weeds are

controlled with preplant fumigation. Currently bed fumigation by a custom operator is the most likely method in this area. The custom operator furnishes the fumigant (chloropicrin). The grower can incur additional costs, which are not included in this study of $10 to $25 per acre to obtain the fumigation permit. These costs include field measuring, field maps and fumigation layout, obtaining permission from nearby residents, and meeting with county representatives. Grower costs for the drip method using Inline (1,3D plus chloropicrin) including material costs are $1,100 to $1,400 per acre. The fumigation effects on yield, weed, and pest control are variable and these variables may add to the production costs and/or reduce yield.

Weeds. In

addition to preplant fumigation, weeds are controlled by hand weeding from January through June. Although weeding times vary by grower and month, the study assumes that weeding will take 54 hours per acre over the 7 months. Weeding costs from grower surveys ranged from $300 to $700 per acre and include payroll overhead. Goal Tender is applied to the beds prior to laying the mulch and to the furrows after laying the mulch and prior to planting to control most weeds except nutsedge.

TABLE A. DISEASE and INSECT APPLICATIONS MONTH DISEASE

INSECTS

Mildew Botrytis Anthracnose Mites Worms Whitefly Lygus Fruit Fly Oct

Abound: dip

Nov Rally

Oberon Lorsban Admire Dec Microthiol Captan +

Thiram

Pristine

Savey +

Acramite

Ridomil: drip

Jan Microthiol Elevate,

Persimilis

Switch Captan

Procure Feb Microthiol

Xentari

Pristine Switch Mar Elevate Captan

Acramite Radiant

Quintec Switch

Pristine

Agrimek Apr Quintec Captan

Agrimek

Rimon

Microthiol Elevate May Microthiol Switch

Rimon Brigade

Quintec Procure

Malathion

Elevate

Rimon Jun Xentari


Diseases. Powdery mildew, Botrytis fruit rot, and Anthracnose are the diseases treated in this study. Treatments are combined with the insect control. Fungicide treatments are made every 12 to 16 days through May/mid-June (see Table A). Treatments in this study are applied by the grower. However, an overall estimate is that about one-half of the treatments or growers use custom applicators.

Insects. Two-spotted spider mite and Lewis mite, beet armyworm, cutworm, spotted wing drosophila,

tarnished plant bug and whiteflies are the insects controlled. The insecticide treatments are shown in Table A. Harvest. The crop is picked using machine

aided harvest (a self propelled harvest tray collecting system) from late December/January through June/early-July with peak harvest in April and May. The early harvested strawberries go to fresh market and as other growing areas begin production, the growers shift to the freezer market. In this study the percent by weight of the crop harvested each month is shown in Table B. During harvest, the grower runs two harvesters or more as needed, each with a 15 man crew for picking, one stacker/driver to record the trays picked and move the machine, and a general foreman on the ground for crew supervision, For fresh market the picker pushes a picking cart that holds a fiberboard tray and eight one-pound containers. The picker picks the ripe strawberries by hand and places them in the container/trays and when full places them on the harvester. Picking rate per picker ranges from 3 trays per hour early and late in the season and 6 to 9 trays per hour during the peak harvest. No data is available to determine if picking rate increases with the machine aided harvest over standard ground picking. For this study, it is assumed there is a 10% picking increase. For the freezer market, the picker places an 18-pound plastic tray on the picking cart. The grower purchases the fresh market trays and the processor furnishes the freezer trays. (See Labor for picking costs). The grower uses one or two two-ton flatbed trucks that hold 16 pallets at 108 trays per pallet. One truck driver delivers the strawberries to the cooler or freezer; one fork lift driver unloads the harvester and stacks the pallets with trays on the truck. The truck driver takes about an hour per load to deliver the filled trays, and for the freezer, the driver will pick up the empty freezer trays. In addition, the grower will have at least one tractor, trailer, and toilet in the field.

Yields. Strawberry yields are measured in trays per acre for fresh and freezer market. Various tray

weights are used to convert the yields to weight per acre. The standard consumer tray holds 8 x 1-pound containers (clamshells) and ranges from 9.5 to 10.5 pounds per tray. There are other tray arrangements with different size containers as well as the former standard tray containing 12 1-pint containers, which ranged from 10.5 to 12 pounds per tray. The weight used in this study is 10 pounds per tray for fresh market and 18 pounds per tray for freezer strawberries. Freezer trays delivered to the cooler usually weigh 18 to 20 pounds. Total per acre yield in this study is 57,000 pounds with 68% or 38,760 pounds (4,080 trays) delivered to fresh market and 32% or 18,240 pounds (1,013 trays) delivered to the freezer. The yield in this study is based on grower information and Ventura County crop reports.

Returns. Based on current returns, the gross returns are $10.00 per 10-pound tray for fresh market and $6.30 ($0.35 per pound) per 18-pound tray for freezer market. Fresh market returns less selling commission, assessments, and cooler costs equals a payment to the grower of $8.68 per tray. Strawberry prices are based on trays and not weight, therefore the $10.00 tray price is used in this study to provide a basis for a range of yields and prices shown in Table 4. Fresh market prices vary during the harvest season. Typically prices are the highest in the Ventura area at the beginning of the season and decline as other areas come into production.

Cooler. Cooling costs for fresh market strawberries varies by cooler and grower volume. Also, the

grower may have the option to negotiate the price with the cooler. The cost used in this study is $0.50 per tray.

Table B. Percent Crop Harvested by Month based on pounds Jan Feb Mar Apr May June July

Fresh % (68%) 3 6 15 24 20 Freezer % (32%) 12 17 3 Source: Processing Strawberry Advisory Board Crop Trend Report 2001-2003


Sales/Marketing. Selling costs are calculated as 8% of selling price or $0.80 per tray ($10.00 x 8%). Selling costs are shown in the tables under Other Costs.

Assessments. Current assessment for an 8 x 1 pound tray (9.5 – 10.5 pounds) is $0.035 per tray split

equally between grower and shipper. The grower pays $0.0175 per tray to the Strawberry Commission for research and marketing. Fresh market assessment is per 6 – 12 pound tray and the freezer assessment is per 14-pound tray. Costs are deducted from the grower’s gross returns.

Year-end Cleanup. After the last day of harvest, the plants are mowed, then the plastic mulch and drip

tape are pulled and rolled by hand and hauled to the dump or picked up by a recycling company at the field. The field is then disked one time in preparation for the next crop. Except for the mowing, the cleanup operations are done by a custom operator.

Labor, Equipment, and Interest

Labor. Labor rates of $15.84 per hour for machine operators and $10.56 for general labor includes

payroll overhead of 32%. The basic hourly wages are $12.00 for machine operators and $8.00 for general labor. Pickers are often paid a base pay plus piecework, or straight piecework depending on the time of harvest and if machine or non-machine harvest. For machine harvest, piece rate pay is $1.40 per tray or $1.85 including payroll overhead. In this study, picker pay is calculated using the field labor rate. The overhead includes the employers’ share of federal and California state payroll taxes, workers' compensation insurance for strawberry crops (code 0079), and a percentage for other possible benefits. Workers’ compensation costs will vary among growers, but for this study the cost is based upon the average industry final rate as of January 5, 2011 (California Department of Insurance). Labor for operations involving machinery are 20% higher than the operation time given in Table 1 to account for the extra labor involved in equipment set up, moving, maintenance, work breaks, and field repair.

Equipment Operating Costs. Repair costs are based on purchase price, annual hours of use, total

hours of life, and repair coefficients formulated by American Society of Agricultural Engineers (ASAE). Fuel and lubrication costs are also determined by ASAE equations based on maximum power takeoff (PTO) horsepower, and fuel type. Prices for on-farm delivery of red dye diesel and gasoline are $3.44 (excludes excise taxes) and $3.85 per gallon, respectively. The cost includes a 2.5% local sales tax on diesel fuel, but does not include excise taxes. Gasoline costs include a 7.5% sales tax plus federal and state excise tax. Some federal excise tax can be refunded for on-farm use when filing your income tax. The costs are based on January thru June 2011, Department of Energy (DOE) monthly data. The fuel, lube, and repair cost per acre for each operation in Table 1 is determined by multiplying the total hourly operating cost in Table 6 for each piece of equipment used for the selected operation by the hours per acre. Tractor time is 10% higher than implement time for a given operation to account for setup, travel and down time.

Interest on Operating Capital. Interest on operating capital is based on cash operating costs and is calculated monthly until harvest at a nominal rate of 5.75% per year. A nominal interest rate is the typical market cost of borrowed funds. The interest cost of post harvest operations is discounted back to the last harvest month using a negative interest charge.

Risk. While this study makes every effort to model a production system based on typical, real world practices, it cannot fully represent financial, agronomic and market risks that affect the profitability and economic viability of strawberry production. The risks associated with producing and marketing strawberries should not be minimized.


Cash Overhead Cash overhead consists of various cash expenses paid out during the year that are assigned to the whole

farm and not to a particular operation. These costs include property taxes, interest on operating capital, office expense, liability and property insurance, sanitation services, and equipment repairs. Employee benefits, insurance, and payroll taxes are included in labor costs and not in overhead (see Labor).

Property Taxes. Counties charge a base property tax rate of 1% on the assessed value of the property.

In some counties special assessment districts exist and charge additional taxes on property including equipment, buildings, and improvements. For this study, county taxes are calculated as 1% of the average value of the property. Average value equals new cost plus salvage value divided by 2 on a per acre basis.

Insurance. Insurance for farm investments varies depending on the assets included and the amount of

coverage. Property insurance provides coverage for property loss and is charged at 0.775% of the average value of the assets over their useful life. Liability insurance covers accidents on the farm and costs $587 for the entire farm.

Office Expense. Office and related business expenses taken from grower budgets/actuals are

approximated at $550 per acre. These expenses include office supplies, telephones, bookkeeping, accounting, legal fees, utilities except pumping costs, and miscellaneous expenses.

Sprinkler Pipe. Sprinklers are rented for approximately three months during land preparation through

plant establishment. The majority of growers supplying information showed a rental cost of $400 per acre. Land Rent. The 65 acres are rented for cash at $3,500 per acre or $3,792 per producing acre. The

rented land includes the irrigation system. The landlord maintains the irrigation system. Sanitation Services. Sanitation services provide portable toilets with washing equipment and cost the

farm $10,500 annually or $175 per producing acre. The cost is derived from grower budgets/actuals. Supervisor/Management Salaries. Grower input cost for ranch supervision averaged $1,050 per acre.

Wages for management are not included as a cash cost. Returns above total costs are considered a return to management and risk.

Investment Repairs. Annual maintenance is calculated as two percent of the purchase price.

Non-Cash Overhead

Non-cash overhead is calculated as the capital recovery cost for equipment and other farm investments. Capital Recovery Costs. Capital recovery cost is the annual depreciation and interest costs for a capital

investment. It is the amount of money required each year to recover the difference between the purchase price and salvage value (unrecovered capital). It is equivalent to the annual payment on a loan for the investment with the down payment equal to the discounted salvage value. This is a more complex method of calculating ownership costs than straight-line depreciation and opportunity costs, but more accurately represents the annual costs of ownership because it takes the time value of money into account (Boehlje and Eidman). The formula for the calculation of the annual capital recovery costs is ((Purchase Price – Salvage Value) x Capital Recovery Factor) + (Salvage Value x Interest Rate).


Salvage Value. Salvage value is an estimate of the remaining value of an investment at the end of its useful life. For farm machinery (tractors and implements) the remaining value is a percentage of the new cost of the investment (Boehlje and Eidman). The percent remaining value is calculated from equations developed by the American Society of Agricultural Engineers (ASAE) based on equipment type and years of life. The life in years is estimated by dividing the wear out life, as given by ASAE by the annual hours of use in this operation. For other investments including irrigation systems, buildings, and miscellaneous equipment, the value at the end of its useful life is zero. The salvage value is the purchase price, because land does not depreciate. The purchase price and salvage value for equipment and investments are shown in the tables.

Capital Recovery Factor. Capital recovery factor is the amortization factor or annual payment whose

present value at compound interest is 1. The amortization factor is a table value that corresponds to the interest rate used and the life of the machine.

Interest Rate. The interest rate of 4.75% used to calculate capital recovery cost is the long term interest

rate effective January 1, 2011. The interest rate is provided by a local farm lending agency and will vary according to risk and amount of loan.

Land. Open irrigated and row-crop/strawberry land values in the region range from $50,000 per acre to

$75,000. Land suitable for berries appears to be on the higher price land. Being the land is rented, ownership costs are not shown.

Irrigation System. Water is pumped through a filtration station into main lines. Reusable lateral lines

owned by the grower are buried each year at the edge of the strawberry field and are connected to the main and drip lines. Two drip lines are buried in each bed prior to planting. The lateral lines have a 3-year life and the drip lines are an annual expense. The system is based on one 75 horsepower electric pump lifting 30 acre-inches from a water level depth of 120 feet. The pump and 300-foot deep well already existed on the site and the irrigation system costs are charged to the landowner.

Equipment. Farm equipment is purchased new or used, but the study shows the current purchase price

for new equipment. Strawberry production requires much specialized equipment including modifications to commercial tractors. Many of these modifications are made in machine shops and are not necessarily included in the equipment costs shown in the tables. Some of the other specialized equipment is also built in machine or farmer shops and retail prices are not readily available. The new purchase price is adjusted to 40% to indicate a mix of new and used equipment. Annual ownership costs for equipment and other investments are shown in the Whole Farm Annual Equipment, Investment, and Business Overhead Costs table. Equipment costs are composed of three parts: non-cash overhead, cash overhead, and operating costs. Both of the overhead factors have been discussed in previous sections. The operating costs consist of repairs, fuel, and lubrication and are discussed under operating costs.

Table Values. Due to rounding, the totals may be slightly different from the sum of the components.


REFERENCES

American Society of Agricultural Engineers. (ASAE). 2006. American Society of Agricultural Engineers

Standards Yearbook. St. Joseph, MO. American Society of Farm Managers and Rural Appraisers. 2011. Trends in Agricultural Land and Lease

Values. California Chapter, ASFMRA, Woodbridge, CA. Boehlje, Michael D., and Vernon R. Eidman. 1984. Farm Management. John Wiley and Sons. New York, NY Daugovish, Oleg, Etaferahu Takele, Klonsky, Karen M., and Richard L. De Moura. 2004. Sample Costs to

Produce Strawberries, South Coast Region – Ventura County. University of California Cooperative Extension, Department of Agriculture and Resource Economics, UC Davis, Davis, CA.

Rosenberg, Howard. August, 2003. Machine Aids in Strawberry Harvest. California Farmer.

http://are.berkeley.edu/~howardr/pubs/earlytake.cf.aug03.pdf University of California Statewide IPM Project. 2010. Pest Management Guidelines, Strawberries. University

of California, Davis CA. http://www.ipm.ucdavis.edu Welch, N. C., Carolyn Pickel, Douglas Walsh, J. A. Beutel. 1990. Strawberry Production in the Central Coast

Area of California. University of California Cooperative Extension. Davis, CA. Welch, N. C., James A. Beutel, Royce Bringhurst, Douglas Gubler, Harry Otto, Carolyn Pickel, Wayne

Schrader, Douglas Shaw, Victor Voth. 1989. Strawberry Production in California. Leaflet 2959. University of California Cooperative Extension, Division of Agriculture and Natural Resources. Davis, CA.


UC COOPERATIVE EXTENSION

Ventura County 2011 Table 1. COSTS PER ACRE TO PRODUCE STRAWBERRIES

Operation Cash and Labor Costs per Acre

Time Labor Fuel Lube & Material Custom/ Total Your

Operation (Hrs/A) Cost Repairs Cost Rent Cost Cost Cultural:

Land Prep: Disc, Plow, Subsoil 0.00 0 0 0 0 550 550 Irrigate: Sprinkle/Layout/Pickup pipe 2.00 207 16 3 84 0 310 Land Prep: List Beds 0.16 3 3 1 0 0 6 Land Prep: Shape Beds 2X 0.26 5 4 1 0 0 10 Fertilize: preplant (18-6-8) 0.54 24 7 2 375 0 409 Irrigate: Install Drip Tape 2 line/bed 1.25 55 13 4 327 0 399 Weed: Spray Bed (Goal Tender) 0.18 3 3 1 26 0 33 Land Prep: Lay Mulch 1.89 84 15 4 572 0 675 Weed: Cultivate 0.69 13 10 3 0 0 25 Weed: Spray Furrow (Goal Tender) 0.18 3 3 1 9 0 16 Land Prep: Cut/Grade Roads/Maintain Roads 2.00 38 32 6 0 0 76 Irrigate: Lay Laterals/Connect Drip 0.08 192 1 0 0 0 193 Irrigate: Test System 4.00 42 0 0 17 0 59 Fumigate (Custom) 0.00 0 0 0 0 1,350 1,350 Plant: Punch Holes 0.69 13 5 1 0 0 20 Plant: Plant/Replant (includes dipping plants) 60.00 634 0 0 3,503 0 4,137 Irrigate: Sprinkle 8.00 84 0 0 67 0 152 Disease: Mildew. Insect: Worm 0.20 4 3 1 138 0 146 Insect: Whitefly (Admire) through Drip 0.00 0 0 0 137 0 137 Irrigate: Drip 11.00 116 0 0 302 0 418 Fertilize: Drip (CAN17) 0.00 0 0 0 51 0 51 Fertilize-Drip (0-54-0) 0.00 0 0 0 200 0 200 Disease: Mildew, Botrytis 0.29 6 5 1 383 0 394 Insects: Persimilis 1.20 13 0 0 120 0 133 Disease: Bot 0.10 2 2 0 32 0 36 Weed: Hand 54.00 570 0 0 0 0 570 Disease: Mildew, Botrytis. Insect: Mite Worm 0.10 2 2 0 226 0 230 Disease: Mildew, Botrytis. 0.20 4 3 1 210 0 217 Disease: Mildew, Insect: Mites 0.10 2 2 0 212 0 215 Disease: Mildew, Botrytis. Insect: Mite, Lygus 0.10 2 2 0 205 0 209 Disease: Mildew, Botrytis. Insect: Lygus, FF 0.10 2 2 0 178 0 182 Disease: Mildew, Botrytis. Insect: WF 0.10 2 2 0 133 0 136 Disease: Botrytis, Lygus 0.10 2 2 0 101 0 105 Insect: Worms 0.10 2 2 0 21 0 25 Cut Mulch Prior to Harvest 0.28 164 3 1 0 0 167 Year End Cleanup/Crop Removal 0.00 0 0 0 0 500 500 TOTAL Cultural COSTS 149.85 2,291 139 35 7,627 2,400 12,491

Harvest: Harvest/Record Fresh 19.30 7,701 341 216 6,589 0 14,847

Haul/Load Fresh 2.83 137 17 8 0 0 163 Harvest Freezer/Haul/Record 11.11 3,770 176 110 0 0 4,056 TOTAL Harvest COSTS 33.24 11,609 534 334 6,589 0 19,066

Other:* Cooler Fresh 0.00 0 0 0 0 1,938 1,938

Strawberry Commission 0.00 0 0 0 91 0 91 Sales Fresh 8% Gross 0.00 0 0 0 0 3,101 3,101 TOTAL Other COSTS 0.00 0 0 0 91 5,039 5,129

Interest on Operating Capital @ 5.75%

923 TOTAL OPERATING COSTS/ACRE 183.09 13,900 673 369 14,306 7,439 37,609


UC COOPERATIVE EXTENSION Ventura County 2011

Table 1. CONTINUED

Operation Cash and Labor Costs per Acre

Time Labor Fuel Lube & Material Custom/ Total Your

Operation (Hrs/A) Cost Repairs Cost Rent Cost Cost CASH OVERHEAD:

Land Rent

3,792 Liability Insurance

10

Office Expense

550 Pipe Rent 60ac

400

Ranch Supervisor

1,050 Sanitation Fee

175

Property Taxes

20 Property Insurance

16

Investment Repairs

28 TOTAL CASH OVERHEAD COSTS/ACRE

6,040

TOTAL CASH COSTS/ACRE

43,649 NON-CASH OVERHEAD: Per producing Annual Cost

Acre

Capital Recovery Buildings

819

64

64

Fuel Tanks/Above Ground

58

4

4 Hand Tools

83

8

8

Harvest Carts (90)

35

8

8 Lateral Lines

141

32

32

Shop Tools

250

24

24 Equipment

1,942

379

379

TOTAL NON-CASH OVERHEAD COSTS

3,330

519

519 TOTAL COSTS/ACRE

44,168

*These costs are usually deducted from gross income and grower receives the net income.



Table 2. COSTS AND RETURNS PER ACRE TO PRODUCE STRAWBERRIES

Quantity/

Price or Value or Your

Acre Unit Cost/Unit Cost/Acre Cost

GROSS RETURNS Fresh (10 lb trays) 3,876.00 tray 10.00 38,760

Process (18 lb trays) 1,013.00 tray 6.30 6,382 TOTAL GROSS RETURNS 4,889.00 tray

45,142

OPERATING COSTS Insecticide:

821 Lorsban 4E 1.00 pint 8.64 9 Oberon 2SC 16.00 floz 4.78 76 Admire 2 Pro 12.00 floz 11.40 137 Xentaria 2.00 lb 21.22 42 Acramite 50WS 1.00 lb 71.25 71 Radiant 6.00 floz 7.59 46 Agri-Mek 0.15 EC 32.00 floz 7.80 250 Rimon 30.00 floz 2.06 62 Brigade WSB 40.00 oz 2.95 118 Malathion 5EC 2.00 pint 5.32 11 Fungicide:

1,205

Abound 14.00 floz 3.72 52 Rally 40W 4.00 oz 5.50 22 Microthiol Disperss 20.00 lb 1.90 38 Elevate 50WDG 6.00 lb 53.70 322 Switch 62.5 WG 56.00 oz 6.33 354 Captan 50W 9.00 lb 9.54 86 Procure 16.00 oz 4.00 64 Pristine 46.00 oz 3.77 173 Quintec 18.00 floz 5.15 93 Predatory Mites:

120

Persimilis 20.00 thou 6.00 120 Herbicide:

35

Goal Tender 1.00 pint 34.50 35 Fertilizer:

626

18-6-8 500.00 lb 0.75 375 CAN 17 17-0-0 49.00 lb N 1.05 51 0-54-0 (Phosphoric Acid) 10.00 gal 20.00 200 Custom:

7,439

Land Prep Disc & Rip 1.00 acre 550.00 550 Fumigate - Bed: Chloropicrin 1.00 acre 1350.00 1,350 Cooler Fresh Strawberries 3,876.00 tray 0.50 1,938 Sales Commission 8% 3,876.00 tray 0.80 3,101 Crop Removal 1.00 acre 500.00 500 Materials:

7,488

T-Tape 16,345.00 foot 0.02 327 Mulch 1.5 mil 8,173.00 foot 0.07 572 Crate/Basket/Wire 3,876.00 each 1.70 6,589 Water:

470

Water 28.00 acin 16.78 470 Plants:

3,451

Strawberry Plants 29.50 thou 117.00 3,451 Assessment:

91

Strawberry Commission (Fresh) ($0.0175 tray) 3,876.00 tray 0.02 68 Strawberry Commission (Freezer) ($0.0175 14# tray) 1,302.00 tray 0.02 23 Labor:

13,900

Equipment Operator Labor 53.90 hrs 15.84 854 Non-Machine Labor 1,235.46 hrs 10.56 13,046



Table 2. CONTINUED

Quantity/

Price or Value or Your

Acre Unit Cost/Unit Cost/Acre Cost

Machinery:

1,042 Fuel-Gas 7.34 gal 3.85 28 Fuel-Diesel 187.39 gal 3.44 645 Lube

101

Machinery Repair

268 Interest on Operating Capital @ 5.75%

923

TOTAL OPERATING COSTS/ACRE

37,609 NET RETURNS ABOVE OPERATING COSTS

7,532

CASH OVERHEAD COSTS Land Rent

3,792 Liability Insurance

10

Office Expense

550 Pipe Rent 60ac

400

Ranch Supervisor

1,050 Sanitation Fee

175

Property Taxes

20 Property Insurance

16

Investment Repairs

28 TOTAL CASH OVERHEAD COSTS/ACRE

6,040

TOTAL CASH COSTS/ACRE

43,650 NON-CASH OVERHEAD COSTS (Capital Recovery)

Buildings

64 Fuel Tanks/Above Ground

4

Hand Tools

8 Harvest Carts (90)

8

Lateral Lines

32 Shop Tools

24

Equipment

379 TOTAL NON-CASH OVERHEAD COSTS

519

TOTAL COST/ACRE

44,169 NET RETURNS ABOVE TOTAL COST

972



Table 3. MONTHLY CASH COSTS PER ACRE TO PRODUCE STRAWBERRIES

Beginning 08-10 AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL TOTAL Ending 07-11 10 10 10 10 10 11 11 11 11 11 11 11 Cultural:

Land Prep: Disc, Plow, Subsoil 550 550 Irrigate: Sprinkle/Layout/Pickup 163 147 310 Land Prep: List Beds 6 6 Land Prep: Shape Beds 2X 10 10 Fertilize: preplant (18-6-8) 409 409 Irrigate: Install Drip Tape 2 line/bed 399 399 Weed: Spray Bed (Goal Tender) 33 33 Plant: Lay Mulch 675 675 Weed: Cultivate 25 25 Weed: Spray Furrow (Goal Tender) 16 16 Irrigate: Cut/Grade Roads/Maintain Roads 76 76 Irrigate: Lay Laterals/Connect Drip 193 193 Irrigate: Test System 59 59 Fumigate (Custom) 1,350 1,350 Plant: Punch Holes 20 20 Plant: Plant/Replant (dip plants) 4,137 4,137 Irrigate: Sprinkle 152 152 Disease: Mildew. Insect: Worm 111 35 146 Insect: Whitefly Admire Drip 137 137 Irrigate: Drip 61 27 27 55 71 88 88 418 Fertilize: Drip (CAN17) 7 7 7 7 7 7 7 51 Fertilize: Drip (0-54-0) 40 40 40 40 40 200 Disease: Mildew, Bot 215 179 394 Insect: Persimilis 133 133 Disease: Bot 36 36 Weed: Hand 95 106 106 106 95 63 570 Disease: Mildew, Bot. Insect: Mite, Worm 230 230 Disease: Mildew, Bot. 123 94 217 Disease: Mildew Insect: Mites 215 215 Disease: Mildew, Bot. Insect: Mite, Lygus 209 209 Disease: Mildew, Bot. Insect: Lygus, FF 182 182 Disease: Mildew, Bot. Insect: WF 136 136 Disease: Bot, Lygus 105 105 Insect: Worms 25 25 Cut Mulch Prior to Harvest 167 167 Year End Cleanup/Crop Removal 500 500 TOTAL Cultural COSTS 550 3,414 4,157 546 68 553 394 776 527 654 184 667 12,491 Harvest:

Harvest/Record Fresh 1,104 1,802 3,196 4,729 4,016 14,847 Haul/Load Fresh 6 9 53 75 21 163 Harvest Freezer/Haul/Record 1,238 1,998 820 4,056 TOTAL Harvest COSTS 0 0 0 0 0 1,110 1,811 3,249 4,803 5,275 1,998 820 19,066



Table 3 CONTINUED

Beginning 08-10 AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL TOTAL Ending 07-11 10 10 10 10 10 11 11 11 11 11 11 11

Other: Cooler, Fresh 86 171 428 684 570 1,938

Strawberry Commission 91 91 Sales Fresh 8% Gross 3,101 3,101 TOTAL OTHER COSTS 0 0 0 0 0 86 171 428 684 570 0 3,191 5,129 Interest on Operating Capital @ 5.75% 3 19 39 42 42 50 62 83 112 143 153 176 923 TOTAL OPERATING COSTS/ACRE 553 3,433 4,195 587 110 1,799 2,437 4,536 6,126 6,642 2,336 4,854 37,609 CASH OVERHEAD

Land Rent 316 316 316 316 316 316 316 316 316 316 316 316 3,792 Liability Insurance 10 10 Office Expense 46 46 46 46 46 46 46 46 46 46 46 46 550 Pipe Rent 60ac 400 400 Ranch Supervisor 88 88 88 88 88 88 88 88 88 88 88 88 1,050 Sanitation Fee 15 15 15 15 15 15 15 15 15 15 15 15 175 Property Taxes

10

10

20

Property Insurance

16

16 Investment Repairs 2 2 2 2 2 2 2 2 2 2 2 2 28 TOTAL CASH OVERHEAD COSTS 466 466 876 466 476 482 466 466 476 466 466 466 6,040 TOTAL CASH COSTS/ACRE 1,019 3,899 5,071 1,054 586 2,281 2,903 5,002 6,603 7,108 2,802 5,321 43,649



Table 4. RANGING ANALYSIS

COST PER ACRE AT VARYING YIELDS TO PRODUCE STRAWBERRIES

YIELD (trays/acre) 3,422 3,911 4,400 4,889 5,378 5,867 6,356 OPERATING COSTS:

Cultural 12,491 12,491 12,491 12,491 12,491 12,491 12,491 Harvest (Pick, Haul) 14,571 15,987 17,402 19,066 20,234 21,649 23,065 Other (Cooler, Assessment, Sell) 5,102 5,111 5,120 5,129 5,138 5,148 5,157 Interest on operating capital @ 5.75% 834 864 893 923 952 981 1,011 TOTAL OPERATING COSTS/ACRE 32,998 34,453 35,907 37,609 38,815 40,269 41,724 Total Operating Costs/tray 9.64 8.81 8.16 7.69 7.22 6.86 6.56 CASH OVERHEAD COSTS/ACRE 6,040 6,040 6,040 6,040 6,040 6,040 6,040 TOTAL CASH COSTS/ACRE 39,038 40,493 41,947 43,649 44,855 46,309 47,764 Total Cash Costs/tray 11.41 10.35 9.53 8.93 8.34 7.89 7.51 NON-CASH OVERHEAD COSTS/ACRE 519 519 519 519 519 519 519 TOTAL COSTS/ACRE 39,557 41,012 42,466 44,168 45,374 46,829 48,283 Total Costs/tray 11.56 10.49 9.65 9.03 8.44 7.98 7.00

NET RETURNS PER ACRE ABOVE OPERATING COSTS

PRICE($/tray) YIELD (tray/acre) Fresh

2,712 3,100 3,488 3,876 4,264 4,652 5,040

Process 710 811 912 1,013 1,114 1,215 1,316

7.00 6.30 -9,541 -7,643 -5,745 -4,095 -1,949 -51 1,847 8.00 6.30 -6,829 -4,543 -2,257 -219 2,315 4,601 6,887 9.00 6.30 -4,117 -1,443 1,231 3,657 6,579 9,253 11,927

10.00 6.30 -1,405 1,657 4,719 7,533 10,843 13,905 16,967 11.00 6.30 1,307 4,757 8,207 11,409 15,107 18,557 22,007 12.00 6.30 4,019 7,857 11,695 15,285 19,371 23,209 27,047 13.00 6.30 6,731 10,957 15,183 19,161 23,635 27,861 32,087

NET RETURNS PER ACRE ABOVE CASH COSTS


2,712 3,100 3,488 3,876 4,264 4,652 5,040

Process 710 811 912 1,013 1,114 1,215 1,316

7.00 6.30 -15,581 -13,684 -11,785 -10,136 -7,989 -6,091 -4,193 8.00 6.30 -12,869 -10,584 -8,297 -6,260 -3,725 -1,439 847 9.00 6.30 -10,157 -7,484 -4,809 -2,384 539 3,213 5,887

10.00 6.30 -7,445 -4,384 -1,321 1,492 4,803 7,865 10,927 11.00 6.30 -4,733 -1,284 2,167 5,368 9,067 12,517 15,967 12.00 6.30 -2,021 1,816 5,655 9,244 13,331 17,169 21,007 13.00 6.30 691 4,916 9,143 13,120 17,595 21,821 26,047

NET RETURNS PER ACRE ABOVE TOTAL COSTS


2,712 3,100 3,488 3,876 4,264 4,652 5,040

Process 710 811 912 1,013 1,114 1,215 1,316

7.00 6.30 -16,100 -14,203 -12,304 -10,655 -8,508 -6,610 -4,712 8.00 6.30 -13,388 -11,103 -8,816 -6,779 -4,244 -1,958 328 9.00 6.30 -10,676 -8,003 -5,328 -2,903 20 2,694 5,368

10.00 6.30 -7,964 -4,903 -1,840 973 4,284 7,346 10,408 11.00 6.30 -5,252 -1,803 1,648 4,849 8,548 11,998 15,448 12.00 6.30 -2,540 1,297 5,136 8,725 12,812 16,650 20,488 13.00 6.30 172 4,397 8,624 12,601 17,076 21,302 25,528



Table 5. WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS

ANNUAL EQUIPMENT COSTS

Cash Overhead

Yrs Salvage Capital Insur-

Yr Description Price Life Value Recovery ance Taxes Total 11 42HP 4WD Tractor 27,830 15 5,418 2,380 129 166 2,675 11 55HP 2WD Tractor 32,269 15 6,282 2,760 149 193 3,102 11 75HP 4WD Tractor 45,000 15 8,761 3,849 208 269 4,326 11 85HP Crawler 45,000 15 8,761 3,849 208 269 4,326 11 90HP 4WD Tractor 46,750 10 13,809 4,870 235 303 5,408 11 Bed Shaper 2 64"R 8,460 15 812 763 36 46 845 11 Blade Rear 3 pt 1,012 12 140 104 4 6 114 11 Drip Machine 1-64"R 3,500 15 336 316 15 19 350 11 Fertilizer Drill 1-64"R 5' 5,000 15 480 451 21 27 500 11 Knife-Sickle 64" 1,250 15 120 113 5 7 125 11 Lister 16' 1,977 15 190 178 8 11 198 11 Mulch Machine 1-64"R 6,500 15 624 586 28 36 649 11 Punch Much 1-64" 5,000 15 480 451 21 27 500 11 Sprayer 20' boom 3,630 15 349 327 15 20 363 11 Trailer-Pipe 2,150 20 112 165 9 11 185 11 Weed Sprayer 100 G 3,947 10 698 449 18 23 490 11 Tool Bar w/tools5' 1,500 10 265 171 7 9 186 11 Strawberry Harvester #1 110,000 3 45,748 25,656 604 779 27,039 11 Truck - 2 Ton 27,380 7 10,386 3,404 146 189 3,739 11 Field Forklift 50,000 12 12,501 4,765 242 313 5,320 11 Strawberry Harvester #2 110,000 3 45,748 25,656 604 779 27,039 TOTAL 538,155

162,020 81,263 2,713 3,501 87,477

40% of new cost* 215,262

64,808 32,505 1,085 1,400 34,991 *Used to reflect a mix of new and used equipment

ANNUAL INVESTMENT COSTS

Cash Overhead

Yrs Salvage Capital Insur-

Description Price Life Value Recovery ance Taxes Repairs Total INVESTMENT

Buildings 49,162 20 0 3,862 191 246 983 5,281 Fuel Tanks (Above Ground) 3,500 20 651 255 14 21 70 359 Hand Tools 5,000 15 500 450 19 28 100 596 Harvest Carts (90) 2,115 5 0 485 7 11 42 545 Lateral Lines 8,468 5 0 1,942 54 42 169 2,208 Shop Tools 15,000 15 0 1,421 51 75 300 1,847 TOTAL INVESTMENT 83,245

1,151 8,415 335 422 1,665 10,836

ANNUAL BUSINESS OVERHEAD COSTS

Units/

Price/ Total Description Farm Unit Unit Cost Land Rent 65 acre 3,500.00 227,500 Liability Insurance 70 acre 8.39 587 Office Expense 60 acre 550.00 33,000 Pipe Rent 60ac 60 acre 400.00 24,000 Ranch Supervisor 60 acre 1,050.00 63,000 Sanitation Fee 60 acre 175.00 10,500



Table 6. HOURLY EQUIPMENT COSTS

COSTS PER HOUR Strawberry Total

Cash Overhead Operating

Hours Hours Capital Insur-

Lube &

Total Total Yr Description Used Used Recovery ance Taxes Repairs Fuel Oper. Costs/Hr.

11 42HP 4WD Tractor 302.00 1,066.00 0.89 0.05 0.06 1.54 7.10 8.63 9.64 11 55HP 2WD Tractor 101.00 800.00 1.38 0.07 0.10 2.35 9.29 11.64 13.20 11 75HP 4WD Tractor 86.00 800.00 1.92 0.10 0.13 3.24 12.67 15.91 18.07 11 85HP Crawler 132.00 1,066.00 1.44 0.08 0.10 2.92 14.36 17.28 18.90 11 90HP 4WD Tractor 147.00 1,600.00 1.22 0.06 0.08 3.11 15.20 18.31 19.67 11 Bed Shaper 2 64"R 16.00 133.00 2.29 0.11 0.14 1.15 0.00 1.15 3.69 11 Blade Rear 3 pt 138.00 166.00 0.25 0.01 0.01 0.00 0.00 0.00 0.27 11 Drip Machine 1-64"R 75.00 100.00 1.26 0.06 0.08 0.61 0.00 0.61 2.01 11 Fertilizer Drill 1-64"R 5' 32.00 100.00 1.80 0.08 0.11 0.88 0.00 0.88 2.88 11 Knife-Sickle 64" 17.00 133.00 0.34 0.02 0.02 0.17 0.00 0.17 0.54 11 Lister 16' 9.00 133.00 0.54 0.03 0.03 0.27 0.00 0.27 0.86 11 Mulch Machine 1-64"R 113.00 133.00 1.76 0.08 0.11 0.49 0.00 0.49 2.44 11 Punch Machine 1-64" 41.00 133.00 1.36 0.06 0.08 0.38 0.00 0.38 1.88 11 Sprayer 20' boom 88.00 100.00 1.31 0.06 0.08 0.64 0.00 0.64 2.09 11 Trailer-Pipe 132.00 200.00 0.33 0.02 0.02 0.00 0.00 0.00 0.37 11 Weed Sprayer 100 G 21.00 150.00 1.20 0.05 0.06 0.71 0.00 0.71 2.02 11 Tool Bar w/tools5' 41.00 200.00 0.34 0.01 0.02 0.21 0.00 0.21 0.59 11 Strawberry Harvest #1 946.00 1,000.00 10.26 0.24 0.31 10.16 16.05 26.21 37.03 11 Truck - 2 Ton 220.00 285.00 4.78 0.21 0.27 2.94 7.70 10.64 15.89 11 Field Forklift 55.00 166.00 11.48 0.58 0.75 3.22 0.17 3.39 16.21 11 Strawberry Harvester #2 946.00 1,000.00 10.26 0.24 0.31 10.17 16.05 26.21 37.03



Table 7. OPERATIONS WITH EQUIPMENT

Operation

Labor Labor Material Rate/ Operation Month Tractor Implement Type Hours

acre Unit

Land Prep Disc, Plow, Subsoil Aug Custom

Land Prep Disc & Rip 1.00 acre Irrigate Sprinkle/Layout/Pickup Sept 42HP 4WD Tractor Trailer-Pipe Non-Machine Labor 8.00 Water 3.00 acin Nov 42HP 4WD Tractor Trailer-Pipe Non-Machine Labor 8.00 Water 2.00 acin List Beds Sept 90HP 4WD Tractor Lister 16' Equipment Operator Labor 0.19 Shape Beds 2X Sept 90HP 4WD Tractor Bed Shaper 2 64"R Equipment Operator Labor 0.31 Fertilize-18-6-8 Sept 75HP 4WD Tractor Fertilizer Drill 1-64"R 5' Non-Machine Labor 1.28 18-6-8 500.00 lb Install Drip Tape 2 line/bed Sept 55HP 2WD Tractor Drip Machine 1-64"R Non-Machine Labor 3.00 T-Tape 16345.00 foot Weed: Spray Bed (Goal Tender) Sept 90HP 4WD Tractor Weed Sprayer 100 G Equipment Operator Labor 0.21 Goal Tender 0.75 pint

12.00

Lay Mulch Sept 42HP 4WD Tractor Mulch Machine 1-64"R Non-Machine Labor 4.52 Mulch 1.5 mil 8173.00 foot Weed: Cultivate Sept 75HP 4WD Tractor Tool Bar w/tools5' Equipment Operator Labor 0.83 Weed: Spray Furrow (Goal Tender) Sept 90HP 4WD Tractor Weed Sprayer 100 G Equipment Operator Labor 0.21 Goal Tender 0.25 pint Cut/Grade Roads/Maintain Roads Sept 85HP Crawler Blade Rear 3 pt Equipment Operator Labor 2.40 Lay Laterals/Connect Drip Sept 75HP 4WD Tractor Blade Rear 3 pt Non-Machine Labor 18.00 Irrigate: Test System Sept Non-Machine Labor 4.00 Water 1.00 acin Fumigate (Custom) Sept Custom

Fumigate - Bed: Chloropicrin 1.00 Acre

Punch Holes Oct 42HP 4WD Tractor Punch Machine 1-64" Equipment Operator Labor 0.83 Plant/Replant (dip plants) Oct Non-Machine Labor 60.00 Strawberry Plants 29.50 thou

Abound 14.00 floz

Irrigate Sprinkle Nov Non-Machine Labor 8.00 Water 4.00 acin Disease: Mildew. Insect: Worm Nov 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Rally 40W 4.00 oz

Lorsban 4E 1.00 pint

Oberon 2SC 16.00 floz Feb 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Microthiol Disperss 5.00 lb

Xentaria 1.00 lb

Insect: Whitefly Admire Drip Nov Equipment Operator Labor 0.00 Admire 2 Pro 12.00 floz Irrigate-Drip Dec Non-Machine Labor 1.00 Water 3.00 acin Jan Non-Machine Labor 1.00 Water 1.00 acin Feb Non-Machine Labor 1.00 Water 1.00 acin Mar Non-Machine Labor 2.00 Water 2.00 acin Apr Non-Machine Labor 2.00 Water 3.00 acin May Non-Machine Labor 2.00 Water 4.00 acin June Non-Machine Labor 2.00 Water 4.00 acin Fertilize-Drip (CAN17) Dec

CAN 17 17-0-0 7.00 lb N

Jan

CAN 17 17-0-0 7.00 lb N Feb

CAN 17 17-0-0 7.00 lb N

Mar

CAN 17 17-0-0 7.00 lb N Apr

CAN 17 17-0-0 7.00 lb N

May

CAN 17 17-0-0 7.00 lb N June

CAN 17 17-0-0 7.00 lb N



Table 7. CONTINUED pg. 2

Operation


acre Unit

Fertilize-Drip (0-54-0) Jan

0-54-0 (Phosphoric Acid) 2.00 gal Feb

0-54-0 (Phosphoric Acid) 2.00 gal

Mar

0-54-0 (Phosphoric Acid) 2.00 gal Apr

0-54-0 (Phosphoric Acid) 2.00 gal

May

0-54-0 (Phosphoric Acid) 2.00 gal Disease: Mildew Bot Jan 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Microthiol Disperss 5.00 lb

Elevate 50WDG 1.50 lb

Jan 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Switch 62.5 WG 14.00 oz

Captan 50W 3.00 lb

Feb 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Switch 62.5 WG 14.00 oz

Pristine 23.00 oz

Insects; Persimilis Jan Non-Machine Labor 1.20 Persimilis 20.00 thou Disease: Bot Jan 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Procure 8.00 oz Weed: Hand Jan Non-Machine Labor 9.00 Feb Non-Machine Labor 10.00 Mar Non-Machine Labor 10.00 Apr Non-Machine Labor 10.00 May Non-Machine Labor 9.00 June Non-Machine Labor 6.00 Disease: Mildew Bot. Ins:MiteWrm Mar 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Elevate 50WDG 1.50 lb

Captan 50W 3.00 lb

Acramite 50WS 1.00 lb

Radiant 6.00 floz

Disease: Mildew Bot. Mar 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Quintec 6.00 floz

Switch 62.5 WG 14.00 oz

Apr 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Microthiol Disperss 5.00 lb

Elevate 50WDG 1.50 lb

Disease: Mildew Insects: Mites Mar 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Pristine 23.00 oz

Agri-Mek 0.15 EC 16.00 floz

Disease: Mild Bot. Ins: Mite Lyg Apr 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Quintec 6.00 floz

Captan 50W 3.00 lb

Agri-Mek 0.15 EC 16.00 floz

Rimon 10.00 floz

Disease: Mildew Bot. Ins: Lyg FF May 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Microthiol Disperss 5.00 lb

Switch 62.5 WG 14.00 oz

Rimon 10.00 floz

Brigade WSB 20.00 oz

Disease: Mildew Bot. Ins: WF May 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Quintec 6.00 floz

Procure 8.00 oz

Malathion 5EC 2.00 pint

Brigade WSB 20.00 oz




Operation


acre Unit

Disease: Bot, Lygus May 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Elevate 50WDG 1.50 lb

Rimon 10.00 floz

Insect: Worms June 90HP 4WD Tractor Sprayer 20' boom Equipment Operator Labor 0.12 Xentaria 1.00 lb Cut Mulch Prior to Harvest July 55HP 2WD Tractor Knife-Sickle 64" Non-Machine Labor 15.00 Year End Cleanup/Crop Removal July Equipment Operator Labor 0.00 Crop Removal 1.00 acre Harvest/Record Fresh Jan Strawberry Harvest #1 Non-Machine Labor 34.20 Crate/Basket/Wire 85.00 Jan Jan Strawberry Harvester #2 Non-Machine Labor 34.20 Crate/Basket/Wire 86.00 Jan Feb Strawberry Harvest #1 Non-Machine Labor 51.30 Crate/Basket/Wire 171.00 Feb Feb Strawberry Harvester #2 Non-Machine Labor 51.30 Crate/Basket/Wire 171.00 Feb Mar Strawberry Harvest #1 Non-Machine Labor 73.28 Crate/Basket/Wire 427.00 Mar Mar Strawberry Harvester #2 Non-Machine Labor 73.28 Crate/Basket/Wire 428.00 Mar Apr Strawberry Harvester #2 Non-Machine Labor 103.00 Crate/Basket/Wire 684.00 Apr Apr Strawberry Harvest #1 Non-Machine Labor 103.00 Crate/Basket/Wire 684.00 Apr May Strawberry Harvest #1 Non-Machine Labor 85.50 Crate/Basket/Wire 570.00 May May Strawberry Harvester #2 Non-Machine Labor 85.50 Crate/Basket/Wire 570.00 May Haul/Load Fresh Jan Truck - 2 Ton Equipment Operator Labor 0.12 Jan Jan Field Forklift Equipment Operator Labor 0.16 Jan Feb Truck - 2 Ton Equipment Operator Labor 0.24 Feb Feb Field Forklift Equipment Operator Labor 0.16 Feb Mar Truck - 2 Ton Non-Machine Labor 3.33 Mar Mar Field Forklift Equipment Operator Labor 0.16 Mar Apr Truck - 2 Ton Non-Machine Labor 4.57 Apr Apr Field Forklift Equipment Operator Labor 0.16 Apr May Truck - 2 Ton Equipment Operator Labor 0.79 May May Field Forklift Equipment Operator Labor 0.08 May Harvest Freezer/Haul/Record May Strawberry Harvest #1 Non-Machine Labor 51.30 May May Strawberry Harvester #2 Non-Machine Labor 51.30 May May Truck - 2 Ton Equipment Operator Labor 0.65 May May Field Forklift Equipment Operator Labor 0.07 May June Strawberry Harvest #1 Non-Machine Labor 83.00 June June Strawberry Harvester #2 Non-Machine Labor 83.00 June June Truck - 2 Ton Equipment Operator Labor 0.91 June June Field Forklift Equipment Operator Labor 0.16 June July Strawberry Harvest #1 Non-Machine Labor 34.20 July July Strawberry Harvester #2 Non-Machine Labor 34.20 July July Truck - 2 Ton Equipment Operator Labor 0.16 July July Field Forklift Equipment Operator Labor 0.16 July Cooler Fresh Jan

Cool Fresh Strawberries 171.00 tray

Feb

Cool Fresh Strawberries 342.00 tray Mar


Apr

Cool Fresh Strawberries 1368.00 tray May





Operation


acre Unit

Strawberry Commission July

Strawberry Fresh 3876.00 tray

Strawberry Freezer 1013.00 tray

Sales Fresh 8% Gross July

Sales Commission 8% 3876.00 tray

SAMPLE COSTS TO PRODUCE STRAWBERRIEScoststudyfiles.ucdavis.edu/uploads/cs_public/18/3e/... · 2011...

Documents

Transcript of SAMPLE COSTS TO PRODUCE STRAWBERRIEScoststudyfiles.ucdavis.edu/uploads/cs_public/18/3e/... · 2011...